A solution to the financial mess all the NBA teams are in, would be to assess a luxury tax on any contract over $10 mil per year. The tax should be 2.5 times the amount over $10 mil.

The players union would never agree to that...ever. Part of it is agents, part of it is player greed, but a bigger part is idiot GMs handing out contracts to players that haven't earned it. Then someone comes along who does deserve the money and they try to use the previous bad contract as a basis for theirs. Overspending simply for the sake of spending money (Rashard Lewis, Boozer, Ben Gordon, Turkoglu, Joe Johnson...among others) hurts every team and every player because it widens the gap between the two sides before negotiations even begin.

Also, if Boozer isn't traded before the 13/14 season, he will most certainly be amnestied. They won't keep him around and risk losing Taj.